Category: Updates
Draft Income Tax Rules 2026 clarify non-resident taxation through income determination rules, significant economic presence thresholds, foreign tax credit and DTAA documentation requirements.
Draft Income Tax Rules 2026 reorganise transfer pricing provisions covering arm’s length price methods, safe harbour rules, APA, MAP and documentation obligations for international transactions.
Draft Income Tax Rules 2026 lay down detailed capital gains rules covering period of holding, fair market value of assets, and income attribution to Indian assets. Explained with rule …
Draft Income Tax Rules 2026 consolidate salary and perquisite valuation under Rule 15. Understand residential accommodation, car perquisites, benefits, and employer compliance from financial year 2026-27.
CBDT invites public comments on Draft Income Tax Rules 2026 and simplified forms till 22 February 2026. Know major changes, rule reduction, form rationalisation and action points.
SEBI revises the Order-to-Trade Ratio framework for algorithmic trading. New OTR exemptions for equity options and market makers take effect from April 6, 2026.
SEBI has removed calendar spread margin benefits on expiry day for single stock derivatives. Understand the rule change, examples, risks addressed, and its impact on traders and brokers.
SEBI’s February 2026 circular strengthens rules for creation and invocation of pledge of securities through depositories. Key changes, compliance actions, and April 6 deadline explained.
SEBI has mandated AIF NAV reporting to depositories. Learn who must comply, valuation timelines, May 2026 deadline, and key operational responsibilities.
DGFT amends import policy for platinum articles under HS Code 71141920. Imports shift from Free to Restricted, with limited re-import exceptions.